12 Under IFRS, which of the following is not recognized in other comprehensive income? O A. Prior service cost B. The difference between the actual and expected returns on plan assets C.Actuarial gains/losses due to changes in actuarial assumptions D. Expected return on plan assets 13 Under IFRS,the amount recognized in profit and loss will differ from US GAAP earnings, but the amount in comprehensive income may be the same. A. Yes B. No